How your Ohio paycheck is calculated
Ohio withholding (from August 1, 2026)
Annual taxable wage = pay per period × pay periods − $650 × IT-4 exemptions. Withholding is 1.6% up to $26,050, $416.80 + 2.99% of the excess up to $100,000, and $2,627.91 + 3.4% above $100,000, divided by your pay periods. Our tests confirm this formula matches the per-period percentage-method tables to within one cent.
Municipal income tax
Most Ohio cities and villages levy an income tax (for example 2.5% in Columbus). Enter the rate your employer withholds; it is applied to your Medicare wages, which include 401(k) deferrals. Credits for taxes paid to another city are not modeled.
Pre-tax deductions
Traditional 401(k) and Section 125 contributions reduce Ohio state taxable wages, as they do federally.
Federal income tax, Social Security and Medicare
Federal withholding uses the IRS 2026 percentage method for automated payroll systems (Publication 15-T, Worksheet 1A). Social Security is 6.2% of wages up to the $184,500 wage base, and Medicare is 1.45% of all wages plus 0.9% Additional Medicare Tax on wages above $200,000. Per-paycheck Social Security and Medicare are shown as a yearly average: if you pass the wage base, your later paychecks will show none.
What this calculator does not include
This estimate does not cover bonuses or other supplemental wages, multiple jobs, Roth (after-tax) contributions, HSA payroll contributions, wage garnishments, or tips and overtime deductions unless you enter them on Form W-4 Step 4(b). School district income tax is not included. Municipal tax uses the single rate you enter. See the methodology for details.
Frequently asked questions
Did Ohio withholding change in 2026?
Yes. The Ohio Department of Taxation published new withholding tables and an optional computer formula effective August 1, 2026, which this calculator uses.
What is an Ohio IT-4 exemption worth?
For withholding, each exemption reduces annual taxable wages by $650 ($25.00 per biweekly paycheck).
Does this include Ohio school district income tax?
No. School district income tax applies only in some districts and uses its own base; it is not included.
How is federal income tax withholding calculated?
We follow Worksheet 1A of IRS Publication 15-T (2026) for a 2020-or-later Form W-4: your taxable pay is annualized, adjusted by the Form W-4 entries (Step 2 checkbox, Step 3 credits, Step 4 other income, deductions and extra withholding), run through the 2026 percentage-method table for your filing status, and divided back by your number of paychecks. Our engine reproduces all 4,350 cells of the IRS 2026 wage-bracket tables for weekly, biweekly, semimonthly and monthly pay.
Why does Social Security stop at $184,500?
For 2026 the Social Security (OASDI) wage base is $184,500 (SSA). The 6.2% employee tax applies only to wages up to that amount each year. Medicare (1.45%) has no cap, and employers must withhold an extra 0.9% Additional Medicare Tax on wages above $200,000 in the year, regardless of filing status.
Is withholding the same as the tax I will owe?
No. Withholding is an estimate taken from each paycheck. Your actual tax is settled when you file your return and depends on all your income, deductions and credits, so you may get a refund or owe more.
Official sources
- Ohio Department of Taxation: Optional Computer Formula (effective Aug 1, 2026)
- Ohio Department of Taxation: Percentage Method tables (effective Aug 1, 2026)
- IRS Publication 15-T (2026), Federal Income Tax Withholding Methods
- IRS Rev. Proc. 2025-32 (2026 tax brackets and standard deduction)
- SSA: 2026 Social Security wage base ($184,500)
- IRS Topic 560: Additional Medicare Tax